Statistical processing

Source data

Data is retrieved once a year from the Data Exchange Platform (DUPLA). The property tax section in DUPLA consists of property valuations and the corresponding tax for each individual property. DUPLA is continuously updated with corrections to previously processed tax cases, etc.

Frequency of data collection

Data is collected annually. The Danish Customs and Tax Administration update their data frequently.

Data collection

Register data from he Danish Customs and Tax Administration.

Data validation

The data is validated against last year's data and against budget figures for the given year, as well as information on which municipalities that has changed their land tax rate.

Data compilation

Data are used without further treatment for the publication.

The statistics is a yearly overview of the Danish and it can be grouped by municipalities and regions. In the regional overview, you must be aware of that the regions are not able to levy taxes, which contrast prior counties. This implies that for each region, weighted average real property taxes are calculated for the municipalities in the region, as well as a weighted average for the country. The weighting is calculated as the total income tax relative to the net taxable income of either region or the entire country, where the net taxable income is the combined budgeted income minus the personal tax relief. The weighting is based upon each municipality’s share of the main tax base.

Adjustment

No corrections of data are made beyond what has already been described under data validation and data processing.